Traslazione e rimborso delle imposte sul reddito in Corte Cost. n. 10/2015

The law about the additional duty on corporate income tax provided for energy companies is characterized by the prohibition on passing that additional duty on consumer prices. The Authority for Electricity and Gas has to pay attention to the observance of this prohibition and in the annual reports has repeatedly pointed out the great, technique and as a matter of principle, difficulty to verify if that translation has occurred. The judgment n. 10/2015 ruled by our Constitutional Court founds one of the pillars of the non-retroactivity declaration of additional tax unconstitutionality on the possibility that a translation has actually occurred (the other pillar is founded on the art. 81 of the Italian Constitution). That reasoning is unproved and therefore it cannot be a sound basis for the constitutional balance ruling. In addition, our Constitutional Court does not consider the same reasoning in its following judgment n. 83/2015 that has declared the unconstitutionality of the electronic cigarette consumption tax.